Seeks to prescribe concessional WBGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 1037-F.T. - West Bengal SGST
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Concessional GST rate for handicraft goods limits state tax to prescribed rates for specified item categories. Notification exempts intra state supplies of specified handicraft goods from so much West Bengal State tax as is in excess of the rate specified in the Table, issued under powers of section 11 of the West Bengal GST Act to give effect to GST Council recommendations; it defines handicraft goods and lists tariff headings with corresponding concessional State tax rates for enumerated categories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional GST rate for handicraft goods limits state tax to prescribed rates for specified item categories.
Notification exempts intra state supplies of specified handicraft goods from so much West Bengal State tax as is in excess of the rate specified in the Table, issued under powers of section 11 of the West Bengal GST Act to give effect to GST Council recommendations; it defines handicraft goods and lists tariff headings with corresponding concessional State tax rates for enumerated categories.
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